L&B LAND LEASE GROUP 82-4 v. COMMISSIONER

Docket No. 26354-86.

53 T.C.M. 902 (1987)

T.C. Memo. 1987-264

L&B Land Lease Group 82-4, Selma Blattman, Tax Matters Partner v. Commissioner.

United States Tax Court.

Filed May 27, 1987.


Attorney(s) appearing for the Case

Jerome S. Richman, 19 West Flagler St., Miami, Fla., for the petitioner. David R. Smith, for the respondent.


Memorandum Opinion

WILLIAMS, Judge:*

This case is before the Court on the parties' cross-motions for partial summary judgment pursuant to Rule 121, Tax Court Rules of Practice and Procedure.

The Commissioner determined adjustments to the Federal partnership information returns of L&B Land Lease Group 82-4 for the taxable years ended December 31, 1982 and December 31, 1983, as set forth in his Notice of Final Partnership...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases